Consider the list of common schemes relating to cash payments that is mentioned in the text book. How would a skeptical auditor answer the following questions?

1. How would an employee go about purchasing merchandise and recording the sale at an unauthorized discounted amount?
2. How would an employee record a fictitious discount to cover up their theft of cash?
3. What actions would an employee have to take to write a check to a fictitious vendor and deposit the check into an account that he or she controls that has been set up in the name of the fictitious vendor?